07.11.2024 – 08.11.2024
2 days
German
Online
Certificate of Participation
Online
LECTURER
Prof. Dr. Maik Lachmann
1235 €
Recognized as Bildungszeit
CORPORATE ACCOUNTING – FINANCIAL AND COST ACCOUNTING
07.11.2024 – 08.11.2024
The course provides a practical overview of external and internal corporate accounting and addresses tools through which companies can gain a better overview of their costs.
Learning goals
After successful completion of the course, participants will be able to apply the essential instruments of external and internal corporate accounting and to understand the origin and meaning of the main items of an income statement.Content
- Fundamentals of accounting and annual financial statements, cost accounting
- Accounting: rules for the preparation of annual financial statements according to the German Commercial Code (HGB) and their practical application
- Fundamentals of inventory, recognition and measurement rules for assets and liabilities, depreciation methods, the significance of individual balance sheet items, preparation of the balance sheet and income statement as part of the annual financial statements
- Internal corporate management: structure of cost accounting, instruments of modern full and partial cost accounting in companies, essential key figures and their linking by key figure systems
Target group
The course is aimed at specialists and managers who, due to their job, have to understand and interpret the above-mentioned instruments or are involved in the preparation of the annual financial statements or internal cost accounting instruments.This course is recognized as Bildungszeit according to paragraph § 10 (5) of the Berliner Bildungszeitgesetz (BiZeitG).
Prerequisites
Laptop/PC + headset with microphoneDates
November 07 - 08, 2024 (virtual classroom sessions).LECTURER
Prof. Dr. Maik Lachmann
Prof. Dr. Maik Lachmann heads the Department of Controlling and Accounting at Technische Universität Berlin. Before joining Technische Universität Berlin in 2014, he worked at Technische Universität Dortmund, Westfälische Wilhelms-Universität Münster and several universities in the USA. His research focuses on performance measurement, capital market reaction to accounting information, sustainability controlling and digital transformation in controlling and accounting. His research results are regularly published in leading international scientific journals as well as in practice-oriented transfer journals.
